Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not establish that the excess duty paid by them during the relevant period has not been recovered from the customers - refund was rightly rejected.
Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not establish that the excess duty paid by them during the relevant period has not been recovered from the customers - refund was rightly rejected.
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